Tax and customs objectives


The objective of this expenditure area is to secure funding of the public sector and contribute to a well-functioning society for citizens and the business sector, as well as to combat crime.

The main purpose of tax policy is to fund common welfare, various public services and other public expenditure.

Tax policy should also create conditions for:

  • Sustainable growth and high employment,
  • fairly distributed welfare, and
  • an environmentally and socially sustainable society.

To achieve this, tax policy should be based on four guiding principles:

A legitimate and fair tax system

Tax policy is guided by the need for a high level of confidence in the tax system among citizens and companies and taxes being levied in a legally certain manner.

General and clear rules

Tax regulations are to be general, with broad tax bases and rates that are well-balanced in relation to economic policy objectives.

Taxation in close connection with receipt of income

Tax policy should also be guided by the principle that taxation should as far as possible occur in connection with receipt of income.

Sustainable regulations in relation to the EU

The regulatory framework for tax policy should be sustainable and defensible under EU law.